Can I Claim Isyeri Kirası (Office and Business Premises Rent) as a Business Expense in Turkey?
Yes — rent paid for office space, warehouses, shops, and other business premises is fully deductible as a business expense. The company must withhold 20% Stopaj Vergisi on rental payments made to individual landlords and remit it via the monthly Muhtasar Beyanname. Rent paid to corporate landlords is not subject to withholding.
What GIB (Gelir Idaresi Baskanligi) says
Gelir Vergisi Kanunu Article 40/5 (rent as deductible commercial expense). Gelir Vergisi Kanunu Article 94/5-a (20% Stopaj withholding on immovable property rent paid to individuals). The rental agreement (Kira Sozlesmesi) should be notarised or registered for larger amounts.
When you can claim
- Monthly rent for offices, retail units, warehouses, or production facilities used for business
- Advance rent payments if these are prepaid rent for a defined future period — amortised proportionally across the rental period
- Service charges and common area maintenance (Ortak Alan Giderleri) passed through by the landlord
- Fit-out contributions paid to the landlord as part of the lease agreement
- Rent for co-working spaces with a formal monthly invoice
When you cannot claim
- Rent for premises used for personal or mixed personal/business purposes without documented pro-ration
- Key money (Hava Parası) or non-refundable deposits — treated as capital expenditure and amortised, not expensed immediately
- Rent under informal arrangements without documentary evidence (unsigned or unregistered lease agreements)
Good to know
Pro tip: When renting from an individual landlord, remember the company is responsible for deducting 20% Stopaj from each monthly payment and reporting it via the Muhtasar Beyanname. Forgetting this is one of the most common compliance errors for new Turkish businesses. Keep the registered or notarised Kira Sozlesmesi on file — the Revenue Administration may request it during a tax inspection.
Stop guessing what you can claim in Turkey
AccountsOS automatically categorises expenses with GIB (Gelir Idaresi Baskanligi)-aware rules and tells you exactly what is claimable.
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